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<h1>Packaged Software Taxed on MRP with 15% Abatement per Notification No. 30/2010-Central Excise (N.T.)</h1> Packaged software or canned software is subject to a duty based on the Maximum Retail Price (MRP) with an abatement of 15%, as per Notification No. 30/2010-Central Excise (N.T.) issued by the Central Government on December 21, 2010. This amendment to the previous notification No. 49/2008-Central Excise (N.T.) is made under the Central Excise Act, 1944, to serve the public interest. The notification defines 'packaged software or canned software' as software developed for a variety of users, intended for sale, or capable of being sold off the shelf.